…are not directly attributable to the merchandise under consideration or are not “costs” of manufacturing the
product. These include, but are not limited to:
Profit; and
General expenses of doing business which are either not allocable to the specific merchandise or are not
related to the growth, production, manufacture or assembly of the merchandise, such as administrative
salaries, casualty and liability insurance, advertising and salesmen’s salaries, commissions or expenses.
Cost items which Customs has held not to be included in the “direct cost of processing operations” under the
GSP include the following: